RegAlert2021-09-28 | Resolução BCB 146Added
BCB Resolution No. 146 — General Criteria for Preparation and Submission of Accounting Documents to the Central Bank of Brazil
BCB Resolution No. 146 establishes the general criteria and specific procedures for the preparation and submission of accounting documents to the Central Bank of Brazil by institutions authorized to operate, including consortium administrators, payment institutions, securities brokers, securities distributors, and foreign exchange brokers. The regulation mandates the submission of analytical balance sheets and balance sheets at monthly and semi-annual intervals, along with consolidated prudential conglomerate reports subject to independent audit assurance. It further defines obligations for institutions with foreign subsidiaries or domestic branches, specifies exemptions for certain payment institution leaders based on asset size relative to GDP, and imposes penalties for non-compliance with submission deadlines or accuracy requirements.
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BCB RESOLUTION NO. 146, OF SEPTEMBER 28, 2021
Specifies the general criteria for the preparation and submission of accounting documents to the Central Bank of Brazil by consortium administrators and payment institutions authorized to operate by the Central Bank of Brazil and the specific procedures to be observed by financial institutions and other institutions authorized to operate by the Central Bank of Brazil in the preparation and submission of accounting documents to the Central Bank of Brazil.
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- Supersedes
- Circular No. 2.381 dated 1993-11-18not in RegAlertCircular No. 2.397 dated 1993-12-29not in RegAlertCircular No. 3.212 dated 2003-12-04not in RegAlertCircular No. 3.560 dated 2011-10-17not in RegAlertCircular No. 3.585 dated 2012-03-15not in RegAlertCircular No. 3.764 dated 2015-08-26not in RegAlert
- Amended by
- BCB Resolution No. 579 — Amends BCB Resolution No. 146 of September 28, 2021, Regarding Accounting Document Criteria for Regulated Institutions2026BCB Resolution No. 553 of March 3, 20262026Central Bank Resolution No. 483 of June 11, 2025, amending Resolutions No. 146, 168, and 352 regarding the prudential sub-group and accounting concepts for financial instruments2025Normative Instruction BCB No. 473 of May 23, 20242024BCB Resolution No. 367 of January 25, 20242024BCB Resolution No. 311 — Amends Resolution BCB No. 146 Regarding Accounting Documents for Consortium Administrators and Payment Institutions2023
- Issued under
- Lei n.º 4.595, de 31 de dezembro de 1964 — dispõe sobre a política e as instituições monetárias, bancárias e creditícias (establishes the National Financial System and the Banco Central do Brasil)1964Law No. 11.795 dated 2008-10-08not in RegAlertLaw No. 12.865 dated 2013-10-09not in RegAlertResolution No. 92 dated 2021-05-06not in RegAlert
- Basis for
- Central Bank of Brazil Instruction Normative No. 727 of April 24, 20262026Normative Instruction BCB No. 438 — Amends Normative Instruction BCB No. 236 Regarding Financial Statement Submission Procedures2023Normative Instruction BCB No. 282 — Establishes Document Models No. 6 – Consortium Resources Statement and No. 7 – Statement of Variations in Group Availability2022Normative Instruction BCB No. 237 — Amends Filling Instructions and Layout of Documents 4010 and 40162022Normative Instruction BCB No. 210 — Amends and Consolidates Procedures for Submitting the Analytical Balance Sheet and Analytical Balance Sheet of the Prudential Conglomerate and Registration Procedures for Institutions Not Part of a Prudential Conglomerate2021Instruction Normative BCB No. 195 — Establishes Procedures for Submitting the Analytical Balance Sheet and Analytical Financial Statement by Financial Institutions and Other Institutions Authorized by the Central Bank of Brazil2021
- Referred to by
- Instruction Normative BCB No. 753 — Amends Instruction Normative BCB No. 210 of December 21, 2021, Regarding Prudential Conglomerate Financial Reporting2026BCB Normative Instruction No. 708 — Amends Normative Instruction BCB No. 179, of October 25, 2021, which consolidates and updates procedures for submitting the Cooperative System's Combined Balance Sheet, as per Circular No. 3,669, of October 2, 2013.2026Normative Instruction BCB No. 600 of March 27, 20252025Central Bank of Brazil Instruction Normative No. 474 of May 23, 20242024Normative Instruction BCB No. 469 of May 3, 20242024Central Bank of Brazil Instruction Normative No. 421 of November 23, 20232023
+3 more
Normative Instruction BCB No. 330 — Consolidates Procedures for Registration of Cadastre Information in the Unicad System2022Normative Instruction BCB No. 321 of November 10, 20222022Normative Instruction BCB No. 311 — Establishes Procedures for Submission of the Prudential Conglomerate Report2022
Timeline
Amended 7 times · last 2026-06-25
- 2026-06-25
BCBBCB Resolution No. 579 — Amends BCB Resolution No. 146 of September 28, 2021, Regarding Accounting Document Criteria for Regulated Institutionsamends
- 2026-03-03
- 2025-06-11
- 2024-05-23
- 2024-01-25
Source: Banco Central do Brasil — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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